Prior to 1 July 2006, it was a requirement for deeds related to trusts established in South Australia to be duty stamped once the deed had been executed. A deed can now be lodged with the Commissioner of State Taxation for stamping as “Exempt” but this is not mandatory.
Section 22 of the Stamp Duties Act 1923 states:
“No instrument chargeable with duty executed in any part of South Australia, or relating, wherever it was executed, to any property, or to any matter or thing done or to be done, in any part of South Australia, except in criminal proceedings, be pleaded or given in evidence, or admitted to be good, useful or available at law or in equity, unless duly stamped“.
Unstamped documents are admissible at common law if the purpose of doing so is to show the illegality of a transaction: Coppock v Bower (1838) 4 M & W 361: 150 ER 1468
This tab updated on 19 June 2015